Environmental, Social, Governance - ESG
ESG is a performance framework that organises sustainability topics along three categories: Environmental, Social, Governance. Learn more about sustainability and the benefits of ESG due diligence.
Sustainability learning centre
This section covers the basics of sustainability. For instance, what is ESG, how climate change affects businesses, what is carbon accounting, how AASB S2 differs from IFRS S2, what are climate scenarios?
Climate risks and opportunities disclosures
Climate reporting, explained.
What is carbon accounting and scope 1,2,3?
Carbon accounting consists in quantifying GHG emissions along scopes 1,2 and 3. Learn about definitions, carbon accounting standards, calculation methods, other frequently asked questions (FAQs) and how Forvis Mazars can help.